Relief Due

Full tax credit due if the Home Carer's income is less than €5,080.
If income is between €5,080 - €6,700, reduced relief granted (see Leaflet IT 66 Home Carer Tax Credit for calculations)

Where this tax credit is claimed the couple are not entitled to the increased standard rate band normally given to couples in a marriage or civil partnership where both spouses or civil partners are in receipt of income. If only one spouse or civil partner has income or the increased standard rate band is sufficient to cover the combined income of both spouses or civil partners then this issue doesn't arise. However if this is not the case then Revenue
will award whichever is the more beneficial treatment.